ANALISIS PENGUKURAN PERSEDIAAN DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN

Abstract

Inventory in accounting shows the value of an item produced for sale or consumed and the value of an item purchased for sale. There are many methods used to make inventory measurements or assessments. However, this study focuses on a review of how to measure inventory values based on the First Entry First (MPKP) or First In First Out (FIFO) method, the Last Enter First Out (MTKP) or Last In First Out (LIFO) method, the Average Method , Identification Method and review whether the use of the method produces different final inventory quantities. In this study also discussed the effects on income that can be followed by presentation in financial statements. The financial statements intended in this study are limited to income reports or Net Profit The results showed that the measurement of inventory cost based on the cost flow method using the FIFO, LIFO method, Simple Average, Weighted Average and Special Cost Method displays the different final inventory values, as well as the measurement method. impact on the presentation of income statements. FIFO produces the smallest HPP so that the highest net income and tax. LIFO produces the largest HPP so that it produces low net income and taxes. The simple and weighted average method produces a difference in costs that are not so significant, but both differ in the way they are calculated. The special identification method ranks second in profit. This finding shows that companies (managers) need to know the selection of inventory valuation methods used and their effect on earnings.